Service Tax – Penalty u/s. 76 and 78 cannot be levied simultaneously

CESTAT, AHMEDABAD BENCH Jivant Enterprise Versus Commissioner of Service Tax, Ahmedabad ORDER NO. A/935/WZB/AHD OF 2012 APPEAL NO. ST/664 OF 2010 JUNE 29, 2012 ORDER 1. This appeal is directed against the Order-in-Appeal No. 286/2010(STC)/MM/Commr(A)/Ahd dt. 15.9.2010 2. On careful consideration of the submission made by both sides and perusal of appeal papers. I find that in this appeal the appellant is charged with non-payment of service tax liability under the category of Management, Maintenance and Repair Services, for the material period 1-4-2004 to 31-3-2007. The demand ...